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However, the data are included in the appropriate totals.Net estate tax3NOTE: Detail may not add to total due to rounding.AlaskaWyoming North DakotaState death tax deductionAllowable deductionsGross estate for tax purposesOther areas [2]�[2] Includes U.S. territories, U.S. citizens domiciled abroad, and a small number of returns for whom State of residence was unknown.Y[All figures are estimates based on a sample--money amounts are in thousands of dollars.]<Additional data information, including expanded definitions.7Scroll over selected items below for brief definitions.ETable 2 - Estate Tax Returns Filed in 2010 [1], by State of Residence�[1] The majority of estates file Federal estate tax returns (Form 706) in the year after a decedent's death. So, in 2010, most returns were filed for deaths� that occurred in 2009, for which the filing threshold was $3.5 million. 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